Abstract

Management accountants were surveyed to ascertain their perceptions regarding the usage of specified management accounting techniques in their companies. Based on a combination of quantitative and qualitative data, findings are presented in relation to ten well established traditional techniques and ten of the more prominent
new techniques selected from a review of current literature.
The findings indicate that traditional techniques continue to dominate management accounting systems, with heavy emphasis on financial measures of control and performance evaluation. Usage of new techniques is generally low, but tends to be highest in those companies reporting high usage of traditional techniques. It is therefore suggested that the main contribution of these techniques may be in supplementing, as opposed to replacing, traditional techniques.
Significant differences were found based on company ownership and size, suggesting a high degree of tailoring to suit particular circumstances. The discussion highlights specific findings which appear inconsistent either with one another or with conventional wisdom, and suggests that these may offer valuable insights into current practice.